SB247 Alabama 2021 Session

Summary

Primary Sponsor

Andrew JonesSenator

Republican

Session

Regular Session 2021

Title

Etowah County, municipalities, occupational taxes, phased out, advantage economic development sites, employees in police jurisdiction or annexed, exempt, new occupational taxes or increased taxes, prohibited, const. amend.

Summary

SB247 would propose a constitutional amendment to phase out municipal occupational license taxes in Etowah County, with exemptions for certain workers and a ban on new or higher taxes.

What This Bill Does

It designates the measure as the Etowah County Family Income Protection Amendment. It would cap and gradually reduce any municipal occupational license tax rate in Etowah County starting October 1 after ratification, until the tax is repealed. It would exempt people working in the police jurisdiction or on property annexed after January 1, 2021 from these taxes, and it would prohibit new or increased municipal occupational license taxes. An election to ratify the amendment would be held in the 2022 general election.

Who It Affects

• Residents and workers who pay municipal occupational license taxes in Etowah County would see those taxes phased out and eventually repealed, with exemptions for those in the police jurisdiction or on annexed property after 1/1/2021.
• Municipal governments in Etowah County would be barred from creating new occupational license taxes or raising existing ones and would have to implement the phasing-out schedule.

Key Provisions

• Designation: The measure would be known as the 'Etowah County Family Income Protection Amendment.'
• Phase-out schedule: Effective October 1 following ratification, the maximum tax rate would be capped at the January 1, 2021 rate and reduced by at least 0.1 percentage point each October 1 thereafter until the tax is zero.
• Exemption: An occupational license tax would not apply to a person performing a vocation in the police jurisdiction of the municipality or on any property annexed into the municipality after January 1, 2021.
• No new or increased taxes: After ratification, no Etowah County municipality may levy a new occupational license tax or raise the rate of an existing one.
• Election timing: The amendment would be placed on the ballot for a vote in the 2022 general election.
• Scope: Applies to municipal occupational license taxes on income derived from a person’s vocation, occupation, calling, or profession.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Etowah County